Paragraph 1
This Schedule applies in relation to chargeable gains and allowable losses accruing to—
(a)
an individual, or
(b)
the trustees of a settlement made before 30th November 1993;
(referred to in this Schedule as “the taxpayer”).
This Schedule applies in relation to chargeable gains and allowable losses accruing to—
an individual, or
the trustees of a settlement made before 30th November 1993;
(referred to in this Schedule as “the taxpayer”).